Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0420

(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)

(3) Processing and Fabricating—Sound

375.0420 Processing Charges. Processing charges for exposing motion picture film negatives supplied by another studio or producer are subject to sales tax. 7/2/53.